Capital gain on acquisition of Non Agricultural land

Circular no. 36 dt. 25-10-2016 clearly states that even if there is no specific provision under the Income Tax Act, 1961, the capital gain arising out of compensation under section 96 of the RFCTLARR Act (Land acqusistion Act) shall be exempt.

Now the issue is where to report such income because 10(37) deals with agricultural land. 

Exempt income has to reported under which head ??

I request all experts to provide their valuable opinion